(1) The State Government may, make rules, by notification, to carry out the purposes of this Ordinance.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for:
(a) all matters expressly required or allowed by this Ordinance to be prescribed;
(b) determination of liability of any person for purposes of registration;
(c) the assessment to tax under this Ordinance of business which are discontinued or the ownership of which has changed;
(d) compelling the submission of statements or returns and the production of documents and enforcing the attendance of persons and examining them on oath or affirmation;
(e) securing that returns furnished or accounts or documents produced or evidence of any kind given under this Ordinance before any prescribed authority or an appeal or revision from any decision of such authority are kept confidential;
(f) the duties and powers of officers appointed for the purpose of enforcing the provisions of this Ordinance;
(g) the fees payable for the grant of duplicate certificates of registration or copies of such certificates or of any other document;
(h) the maintenance of documents or accounts of receipts or purchases and sales of lottery tickets by promoters or persons and the time for which they should be preserved;
(i) generally regulating the procedure to be followed and the forms to be adopted in proceeding under this Ordinance;
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(j) any other matter for which there is no provision or no sufficient provision in this Ordinance and for which provision is, in the opinion of the Government, necessary for giving effect to the purposes of this Ordinance.
(3) In making a rule under sub-section (1) or subsection (2), the State Government may provide that a person guilty of breach thereof shall, on conviction by a Magistrate of the first class, be punishable with fine which may extend to five thousand rupees and where the breach is a continuing one, with further fine which may extend to one hundred rupees for every day after the first during which the breach continues.
(4) Any rule under this Ordinance may be made to have effect retrospectively and when any such rule is made, a statement specifying the reasons for making such a rule shall be laid before both Houses of the State Legislature along with the rule under section 38, and all rules, shall, subject to any modification made under Section 38, have effect as if made in this Ordinance.